Obj. 2 Example Exercise 22-1 Flexible Budgeting At the beginning of the period, the Assembly Department budgeted direct labor of $45,000 and supervisor salaries of $30,000 for 5,000 hours of production. The department actually completed 6,000 hours of production. Determine the budget for the department, assuming that it uses flexible budgeting. Follow My Example 22-1 $54,000 Variable cost: Direct labor (6,000 hours x $9* per hour) Fixed cost: Supervisor salaries.. Total department costs *$45,000 - 5,000 hours 30,000 $84,000 Practice Exercises: PE 22-1A, PE 22-1B PE 22-1B Flexible budgeting OBJ. 2 At the beginning of the period, the Fabricating Department budgeted direct labor of $9,280 and equipment depreciation of $2 300 for 640 hours of production. The department actually completed 600 hours of production Determine the budget for the department, assuming that it uses flexible budgeting